Kasowe i memoriałowe mierniki oceny bezpieczeństwa finansowego przedsiębiorstwa

• Authors: Karbownik, Lidia

Title variants

PL

The Cash-based and Accrual-based Measures for Evaluating the Enterprise Financial Security

Abstracts

EN

Despite of commonly used the term „enterprise financial security” the issue is not clearly defined and raises a lot of controversy. In the Polish and foreign literature there is no synthetic measure of the enterprise financial security. The fundamental goal of this paper is identification the key, cash-based and accrual-based measures of the enterprise financial security. The main thesis of this article is the assertion that the need for satisfactory financial perspectives (conditions) for the continuation and development of business activities implies the necessity for the parallel measurement and evaluation of cash-based and accrual-based measures, which is consequently the basis for effective and efficient management of business entity, its continued activity and development

Keywords

EN

financial security of enterprise; financial position of enterprise; financial statement

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2012
• Volume: 267

Dates

published

2012

Contributors

author

Karbownik, Lidia

other

Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Ekonomik Stosowanych i Informatyki

Identifiers

URI

http://hdl.handle.net/11089/1767